既然是税务的问题，首先，要明了加拿大纳税人的分类。按照加拿大税收的有关法律可以分为两类：一类是税务居民（residents for tax purposes), 另一类是非税务居民（Non-residents for tax purposes）。由这两类还可衍生出另外两类：视同税务居民（deemed residents for tax purposes）和视同非税务居民（deemed non-residents for tax purposes）。
既然父母持有的是访问签证，从法律意义上来说肯定是属于非税务居民，没有纳税人的地位，帮助我们省税就无从谈起。但是， 加拿大税法有规定，如果非税务居民一年内在加拿大逗留的时间超过183天，那么，就可以视同税务居民（deemed residents for tax purposes）,就可以享有在税法上税务居民的义务和权利。也就是说，虽然父母是非税务居民，如果一年在加访问的时间超过183天，自然就有了视同税务居民（deemed residents for tax purposes）的法律地位，也就具备了为我们减轻税务负担的条件。
Returns Processing Division
International Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA
其实直接去唐人街附近305 Rene-Levesque，把填写好的表格和两个true copy放在信封里，直接投到门口两个铁皮信箱也是也是一样的。
2.如果探亲的父母被认定是 deemed Resident of Canada for tax purpose, 他们必须报他们在全世界范围内的收入！ 如果探亲父母没有收入或者收入很低，当然没有没有话可说， 税可以照退。 但在现实中，有些中国父母的收入还是蛮高的。
请参考下面的税务局条文：
If you are a deemed resident of Canada for the tax year, you:
must report world income (income from all sources, both inside and outside Canada) for the entire tax year;
can claim all deductions and non-refundable tax credits that apply to you;
are subject to federal tax and instead of paying provincial or territorial tax, you'll pay a federal surtax;
can claim all federal tax credits, but you cannot claim provincial or territorial tax credits; and
are eligible to apply for the goods and services tax/harmonized sales tax (GST/HST) credit.
作者: reny 时间: 2013-12-27 15:50
.不可以乱报的，看下面税局要求：
Am I eligible to claim the FCA in respect of my infirm dependant?
If you are otherwise eligible for a non-refundable tax credit listed in Question 1 for a dependant, you may be able to claim the FCA based on the following conditions:
For an individual age 18 or older, the individual must be dependent on you by reason of a mental or physical infirmity.
For a child under the age of 18, the child must have a medical or physical infirmity and as a result of that infirmity is, and is likely to be for a long continued period of indefinite duration, dependent on others for significantly more assistance in attending to the child's personal needs and care when compared to children of the same age.
